Me and my husband took our Internal Medicine board exams in 2012. This is not required for licensing or jobs. We are currently in our fellowship. Is this expense tax deductible?
Thank you.

Zip Code: 14221

I think the issue here is whether these board exams qualify you for a new trade or business, or improve your skills in your current trade or business. If you can prove that you can practice medicine without passing these boards, then the cost of taking the boards should be deductible.

However, if passing these boards is required for you to meet a minimum threshold to be able to practice as a physician, then perhaps the costs incurred aren't tax deductible. When we ask our clients, they seem to say that a physician can work in medicine in specific hospital based arrangements even without passing these boards, Assuming this is true, then you and your husband should deduct the cost of these boards.

Zip Code: 01801